SHARI'A SUPERVISORY BOARD AND ISLAMIC BANKS’ INSOLVENCY RISK

Q2 Economics, Econometrics and Finance Journal of Islamic Monetary Economics and Finance Pub Date : 2023-08-31 DOI:10.21098/jimf.v9i3.1635
Umar Habibu Umar, M. Abduh, Mohd Hairul Azrin Besar
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Abstract

This study examines how the characteristics and quality of Shari'a supervisory board (SSB) influence the insolvency risk of Islamic banks. It employs unbalanced panel data of 43 Islamic banks in 15 countries between 2010 and 2020, which are hand-collected from the banks’ annual reports. The results indicate that the SSB quality index, SSB Islamic finance professional expertise and SSB competency increase insolvency risk while the SSB members with PhDs reduce it.  meanwhile, SSB size, SSB meetings, SSB gender diversity (SSBG) and SSB members from foreign countries have no significant influence on the insolvency risk. These findings have implications for policymakers and regulators in carving policies and regulations in restraining the SSB from taking excessive risk. They can also guide the Islamic banks' board of directors and shareholders in appointing the SSB members.
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伊斯兰教法监事会与伊斯兰银行的破产风险
本研究探讨了伊斯兰教法监事会(SSB)的特征和质量如何影响伊斯兰银行的破产风险。它采用了2010年至2020年间15个国家43家伊斯兰银行的不平衡面板数据,这些数据是从这些银行的年度报告中手工收集的。结果表明,SSB质量指数、SSB伊斯兰金融专业知识和SSB胜任能力增加了SSB成员的破产风险,而具有博士学位的SSB成员降低了破产风险。同时,SSB规模、SSB会议、SSB性别多样性(SSBG)和SSB外籍成员对破产风险没有显著影响。这些发现对政策制定者和监管机构制定限制SSB承担过度风险的政策和法规具有启示意义。他们还可以指导伊斯兰银行董事会和股东任命安全理事会成员。
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来源期刊
CiteScore
1.90
自引率
0.00%
发文量
19
审稿时长
24 weeks
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